OP cel is of Gohan on the cloud from the second 
opening, starting at eps 200   :) Thumbnail is 
shown below.  

I know that Taro does mark up their cels - 
otherwise they wouldnt still be in business. :)  
But I honestly don't think they are marking them 
up all that much.. but thats just my opinion.  
^^; Maybe I am very biased - Taro is my favorite 
place to buy from, simply because they get the 
best cels for DBZ on a consistent basis. ^^;  But 
like Misa mentioned, Heero cels have been going 
for really high prices on Y!J lately so it's 
going to affect prices at anime shops too. :)

I don't collect AnC either - I really only 
collect DBZ, a couple YYH and a few odd cels from 
other series. ^^; 

I agree though .. if you think a price is too 
high - just don't buy it. :)